http://www.legislation.gov.uk/uksi/2014/2461/article/2/made

The Finance Act 2014, Schedule 37, Paragraph 22 (Commencement) Order 2014

en

King's Printer of Acts of Parliament

2015-07-06

INCOME TAX

CAPITAL GAINS TAX

This Order brings into force the amendment made by paragraph 22(1) of Schedule 37 to the Finance Act 2014 to paragraph 9 of Schedule 5 to Income Tax (Earnings and Pensions) Act (enterprise management scheme: the independence requirement). The effect of the amendment is to amend the independence requirement for the enterprise management incentives tax-advantaged employee share scheme to accommodate companies that are subject to an employee-ownership trust.